ANALISIS HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM PENETAPAN HARGA JUAL

Journal of Applied Managerial Accounting

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Title ANALISIS HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM PENETAPAN HARGA JUAL
 
Creator PURWANTO, EKO
 
Description ABSTRACT
Calculation of the cost of  production is an important thing to note, because of the increasing competition between UMKM in producing quality products at quite competitive prices. This purpose of this research is to know how to calculated of the cost of goods manufactured to determine yhe selling price at UMKM Regar Fruit. Full costing method is a methode of dtermining the cost of goods manufactured which calculate all the elements from cost production which consist of materials cost, direct labour, factory overhead cost, both fixed cost and variable cost. The selling price can be obtained from cost of goods manufactured plus expected profit. The data used are primary data and secondary data. Primary data were obtained from the interview process through social media conducted with the ownes of  UMKM. Secondary data obtained from UMKM Regar Fruit. The results of the research stated that the calculation of the cost of goods manufactured a difference that affected the selling price.
 
Publisher Pusat P2M Politeknik Negeri Batam
 
Date 2020-10-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/2402
10.30871/jama.v4i2.2402
 
Source JOURNAL OF APPLIED MANAGERIAL ACCOUNTING; Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING; 248-253
2548-9917
10.30871/jama.v4i2
 
Language eng
 
Relation https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/2402/1234
 
Rights Copyright (c) 2020 EKO PURWANTO
http://creativecommons.org/licenses/by-sa/4.0
 

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